Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran
Value-added tax is levied at various stages of the import, production, distribution, and consumption chain based on a percentage of the value of goods sold or services provided at each stage and ultimately paid by the final consumer. Structural transformation is considered as one of the variables af...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2021-09-01
|
| Series: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Subjects: | |
| Online Access: | https://joer.atu.ac.ir/article_13821_eee019741e095646a6b13e5af23afe67.pdf |